Government Updates GST Appellate Tribunal Rules
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Synopsis
The government has announced the updated GST Appellate Tribunal Rules, which require online application filing, hybrid hearings, and urgent case listings, streamlining the adjudication process for businesses starting April 24, 2025.
Key Takeaways
- Mandatory online filing of GST appeals.
- Introduction of hybrid hearings for convenience.
- Strict timelines for urgent appeals.
- Responses and rejoinders required within one month.
- Daily cause lists for improved transparency.
New Delhi, April 25 (NationPress) The government has issued the updated Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, mandating online filing of applications, introducing hybrid hearings, and allowing urgent case listings. These measures aim to simplify the adjudication process for businesses.
The rules are effective from April 24, 2025, and the GSTAT portal is now operational.
This initiative represents a significant advancement in the efficiency of tax litigation under the GST structure. According to the new regulations, all appeals and applications must be submitted digitally through the official GSTAT portal.
The comprehensive framework spans 15 chapters, addressing procedures from the acceptance of appeals to hearings and conclusive orders. The Tribunal is set to facilitate hybrid hearings—either in-person or via video conferencing—subject to the approval of the Tribunal President.
Additionally, the rules establish strict timelines: urgent appeals submitted by noon may be scheduled for the next working day, while late filings submitted by 3 p.m. can also be included with necessary permission for the next working day.
Respondents are required to reply within a month, and applicants may submit a rejoinder within the same timeframe. The Tribunal will issue its orders within 30 days of the final hearing, excluding holidays.
Sessions will be held on all working days from 10:30 a.m. to 1:30 p.m. and 2:30 p.m. to 4:30 p.m., with potential extensions, while the office remains operational from 9 a.m. to 6 p.m. on working days.
A daily cause list will be made available online and on notice boards, prioritizing order pronouncements, clarifications, and admissions.
Experts believe that the shift to online filings will minimize delays and facilitate swifter resolution of tax disputes.
The GSTAT serves as the Appellate Authority under the GST Act, addressing tax dispute appeals against decisions made by Appellate or Revisional authorities. Its Principal Bench is located in New Delhi and is supported by 31 State Benches across the country, conducting hearings in 44 different locations.
